Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal.
Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal.
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